Can't comment on MA900. But sounds to me like you want Yulong D18 + Yulong A18+ LA7000/TH900. Thats about as forgiving and musical whilst remaining clean that I have ever read about on here, haven't heard them though. My D7000 is definitely not analytical, and from what I read, neither is the D18 or the A18.

MA900 is defintley far below the level of HD800 in just about every technical apect i can think of and is a level below the SA5000 on most levels but it's a pretty good mid-fi offering at the 200$-300$ price range for it's sound only, and if you factor the unparalleled comfort level in current models, i think it's an outstanding value for an all-around option.

^ Well put, I agree with your assesment of their main forte, which is you first two points and although IMO the sound quality is overall just below that of the ergonomics it's still very nice as part of the overall package, and very comparable to say an ATH-AD900. If i may recall from memory, Both have a similiar detail level but the AT may be a little quicker with a touch more sparkle and air, midrange is again similiar in that it's a slightly forward and smooth on both yet retaining a nicely transparent quality with acoustic instruments such as piano and strings. MA900 defintley has a more full and robust bass but still rolls off too early in the last two or three octaves unfortunately. Soundstage is litlle more open on the AT mainly due to the more present treble but the Sony is very convincing in it's out-of-head imaging, Though not as good as other Sonys i won in this regard, notably the F1. But all things considered i condsider the MA900 as a very competent headphone if comfort level is your top priorty but without much compromise on sound quality. I'm quite sure i'll keep them in the forseable future, at least until the MA1000 shows up...

What's the single biggest difference in the MA 900's favor vs the PX 100-II?

True, but in the case regarding the PX100-II, it's more of a compliment.

Well first, I'd like to comment on the soundstage differences. I never thought the PX100-II was bad, and in fact, it's really quite good especially for it's size. But up against the MA900, it's like bringing a knife to a gunfight. I usually don't have that high of praise regarding soundstage, as some of the known headphones that have a very large soundstage (AD700 and Q701) don't impress me too much in that regard. With the MA900, it's different. Compared them to my AD700 and they just seem so much more spacious and enveloping. It's unique, and I really enjoy it. Comparing that presentation to my PX100-II makes it seem like an IEM in regards to presentation. Direct injection, as opposed to more of a soundscape. That's one mark against it.

But for some reason, going from the MA900 back to the PX100-II is really fatiguing. Sounds like there is some odd spike in the PX100-II's treble, and it suddenly starts to stand out like a sore thumb. Perhaps because the MA900's treble is more relaxed, but whatever the reason, the PX100-II is suddenly more of a chore to listen to. Never thought I'd say that after all the headphones I've compared it to. And it's weird because I'm not getting any odd vibes off the MA900 either. Doesn't seem like anything is too recessed or too out of place. Sorta reminds me of the HD598 or HD600, but perhaps an even more rounded treble. Very inoffensive, and extremely easy to listen to, yet enjoyable. It's got me satisfied in the midrange (for now) and that alone says something.

EDIT: The MA900 has a stranger tonality than the PX100-II, so it sounds a little "off" at times, even though the frequency sounds relatively balanced within itself. Perhaps it's the soundstage, or the angled 70mm drivers? Not quite sure.

X2 EDIT: Nevermind. The weird tonality, for the most part, can be corrected by wearing them further back on your head, as opposed to more forward (more comfortable). Still very comfortable even when worn further back.

I all honesty, I am absolutely thrilled to hear this! For a while now, I've been worried that the PX 100-II was an irreparable record skip on the path to Headphonobtanium. Not that this is a knock against the PX 100-II (it's definitely not).

Of course, you know what the problem is now right? ::Katun scratches head and wonders to himself... "hmm, I wonder if there are a pair of portables that sound as good as the MA 900...":: And so the search continues!

Hifi News this month reviewed the ma900 and they loved it, they said the only other headphone they had tested that could match or surpass it is the HD800!

Lol at this. I guess they've only heard the HD800 and lower models.

In other news, I didn't know there was a thread on these. I love these cans. They're like the SA5000/K701 mixed with the HD650. They're very colored and musical and open. Comfort is amazing. I haven't had cans this light since I had a pair of Sennheiser HD590s. Great little can to leave on my desk!